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    <title>2016 (2) TMI 451 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the case to the Adjudicating authority for a detailed review of the refund of excess duty paid on 69 chassis. It emphasized the need to ensure any overpaid duty is refunded to the appellant in accordance with legal provisions and guidelines, highlighting that excess payments should not unjustly benefit the State. The appellant was granted a fair opportunity to present evidence, following apex court guidelines for refunds.</description>
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      <description>The Tribunal remanded the case to the Adjudicating authority for a detailed review of the refund of excess duty paid on 69 chassis. It emphasized the need to ensure any overpaid duty is refunded to the appellant in accordance with legal provisions and guidelines, highlighting that excess payments should not unjustly benefit the State. The appellant was granted a fair opportunity to present evidence, following apex court guidelines for refunds.</description>
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